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Gewerbesteuer - GewStG
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Fr die Gemeinden stellt die Gewerbesteuer die wichtigste eigenstndige Steuerquelle dar. Besteuert werden alle Gewerbebetriebe, die entweder ber ihre Rechtsform als Kapitalgesellschaft oder ber ihre gewerbliche Ttigkeit im Sinne des Einkommensteuerrechts erfasst werden. Es sind daher mehrere Rechtsgebiete sicher zu beherrschen, um steueroptimalen Rat zu geben. Dieser neue Kommentar kennt und erlutert diese Bezge sowie alle wichtigen Fragen im Gewerbesteuerrecht, um zielgerichtet und lsungsorientiert Hilfestellung zu geben.
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